SMA practices – organizational performance
In response to contemporary business environments that have become increasingly dynamic, competitive, and uncertain, it has become increasingly important for management accounting to be strategy-oriented. In the new era of globalization, the direction and scope of management accounting have dramatically changed to be more coherent and consistent with organizational strategies, and to have techniques and tools supporting the strategic decision-making, planning and control (Wilson, 1995; Lord, 2007), adding value to their organizations, and ensuring sustainable growth (Ahid and Augustine, 2012).
As mentioned earlier, the relationship between strategically-oriented management accounting techniques and performance has been extensively investigated. However, some research pointed out that the relationship between these two variables is rather ambiguous (Cadez and Guilding, 2012) and needed for more organizational contextual factors to make it clearer (Chenhall, 2003). According to this argument, adopting and using SMA techniques is not enough to enhance organizational performance. Other organizational contextual factors such as structure, culture, climate, and supportive resources may be needed to enhance the strategic role of management accounting. This situation can be clarified by the configurational theory which assumes that the linkage between different practices or approaches as a cluster is relatively important and more effective in meeting strategic demands (Marlin et al., 2007). On the other hand, some previous research has failed to support that accountants’ involvement and participation in strategic making processes can enhance performance (e.g. Cadez and Guilding, 2008 and 2012). However, in the light of the configurational theory, the present study proposes that the contribution of each facet of SMA to organizational performance has no practical sense unless each facet may integrate with other facets. For instance, the active participation of management accountants in the strategic decision-making process requires at least a supportive environment with a specialized management accounting unit equipped with effective management accounting information systems. Ah Lay and Jusoh (2011) argue that the involvement of sub-managers in SMA practices can lead to higher performance if sub-managers are involved in the SMA system design. Therefore, other organizational arrangements and practices are needed to support SMA practices for effective performance.
However, the absence of a strategic approach to practicing management accounting in the organization has negative repercussions on the organization’s ability to adapt and respond to changes that occur in its environment, which ultimately can harm organizational performance, and emphasize the traditional role of management accounting that focuses on financially oriented decision analysis and budgetary control. However, several past research provided evidence that strategic initiatives (e.g. SMA) can influence organizational performance positively (e.g. Hendricks and Singhal, 1999; Indiatsu et al., 2014; Anna, 2015). On these grounds, the following study hypothesis is proposed:
H1: SMA practices are positively associated with organizational performance.
This study opertionalizes SMA practices as a set of interrelated facets of SMA in different organizational areas (e.g. structure, resources, information and climate) that enhance the strategic approach to practicing management accounting. Moreover, there are two common approaches to measuring organizational performance (Venkatraman and Ramanujam, 1986); the first approach is subjective and relies on primary performance data, while the second approach is objective and uses secondary performance data. According to Hult’s et al. (200 study, the subjective measure was more common in use than the objective measure in international business research. In the subjective approach, managers’ perceptions of organizational performance have been used extensively by researches (Anna, 2015) as a reliable measurement than secondary data (Lukas et al., 2001). Howevr, the subjective approach to measuring organizational performance is highly correlated with the objective one (Dess and Robinson, 1984), and gives valuable information especially in emerging markets (Lukas et al., 2001). According to Anna (2015), subjective measures provide researches with information about how managers understand and place their organizational performance on different financial and non-financial performance variables in comparison with their major competitors. Denison (2000), Yilmaz et al. (2005), and Anna (2015) divide organizational performance into two categories: financial measures (e.g. market share and sales growth) and non-financial measures (e.g. customer satisfaction and product quality). To fit this study into this categorization, hypothesis one (H1) is divided into two sub-hypotheses as follows:
H11: SMA practices are positively associated with financial performance.
H12: SMA practices are positively associated with non- financial performance.

I use online marketing services to drive traffic to my store... I tried freelancers on sites like fiverr.com but many of them are scammers ... As far as "more traffic" I made very good experiences using linklifting.com and whitehatseo.co ... hope this helps ...

Hi all, I'm new here
I have recently launched a new website offers free classified ads, I'm not freaking out but it's going very slow with getting new posts. What are the some marketing strategies that you can suggest?